简论审计独立性

On Independence of Audit

独立性是注册会计师执业的灵魂和基石,它要求注册会计师在提供审计和其他鉴证业务时应当保持实质上和形式上的独立性。同时,它也为实现审计目的———维护公众利益、维持公众信心提供了必要的保证。本文就影响注册会计师独立性的若干因素进行简要的分析,并在此基础上提出相应的对策。

At first, the article presents the contents of the independence of audit briefly. Considering the present situation of our country, it analyses several factors influencing the independence of audit of our country, on the above basis some measures to improve the independence of audit are provided.